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The updated structure includes revised subject names and content. Credit: DavidPinoPhotography/Shutterstock.
The Institute of Chartered Accountants of Nigeria (ICAN) has updated its professional examination syllabus to bolster Nigeria’s fiscal reform agenda and enhance public sector accountability.
The revised syllabus, which aligns with the ICAN Accountability Index, is set to be implemented from the November 2025 examination diet.
At the recent unveiling in Lagos, the Syllabus Review Committee chairman Chibuzor Anyanechi highlighted that the updated curriculum focuses on core competencies such as accountability, fiscal responsibility and sustainability.
He said: “The syllabus embeds key provisions of the Finance Acts (2020–2023) and now also aligns more closely with the expectations of the ICAN Accountability Index, promoting transparency and efficient public financial management.”
The inclusion of legislative updates including anticipated tax reforms is designed to prepare students to navigate complex regulatory environments and contribute to public transparency.
The updated structure maintains a 15-subject format but includes revised subject names and content.
The new syllabus incorporates modules on AI, sustainability reporting and responsible finance.
It emphasises digital and technology-related skills, which are said to be essential for accountants in a globalised economy.
This technological focus is intended to make accountants “globally agile”.
ICAN has also adjusted its review cycle, now updating the syllabus every three years instead of five, to keep pace with rapid changes in the field.
The review process involved collaboration with both global and national stakeholders.
These include the International Federation of Accountants, the Financial Reporting Council of Nigeria, the Securities and Exchange Commission and professional services firms.
Additionally, a new waiver framework has been introduced, allowing candidates to seek exemptions from previously failed subjects if they obtain relevant qualifications.
Last month, the Governor of Ekiti State underscored the importance of ICAN’s certification standards in maintaining the integrity and reputation of the accountancy profession in Nigeria.
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